61.assessed level of material misstatement risk 重大错报风险的评估水平 Z%?>H iy'o
62.simall business 小规模企业 Idu'+O4
63.accounting system 会计系统 e[fld,s
64.test of control 控制测试 %;wDB2k*
65.walk-through test 穿行测试 &DQ_qOKD
66.communication 沟通 ]fY:+Ru
67.flow chart 流程图 HxR5&o
68.reperformance of internal control 重新执行 @w33u^
69.audit evidence 审计证据 .\`MoH
70.substantive procedures 实质性程序 =&g:dX|q8
71.assertions 认定 sB0]lj-[Un
72.esistence 存在 |+h x2?Nv
73.occurrence 发生 .P8m%$'N
74.completeness 完整性 Mprn7=I{Tg
75.rights and obligations 权利和义务 vo#$xwm1
76.valuation and allocation 计价和分摊 GB+$ed5@<
77.cutoff 截止 iu=@h>C
78.accuracy 准确性 #pWy%U
79.classification 分类 0]ai*\,W7~
80.inspection 检查 .5HD i-
81.supervision of counting 监盘 yodhDSO5i
82.observation 观察 wI7.M
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83.confirmation 函证 iJZvVs',
84.computation 计算 `m V(:
85.analytical procedures 分析程序 N/C$8D34
86.vouch 核对 kJ* N`=
87.trace 追查 eLH=PDdO
88.audit sampling 审计抽样 h 1'm[Y
89.error 误差 P{RGW.Ci@
90.expected error 预期误差 P/S ,dhs(
91.population 总体 ?5G;=#
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92.sampling risk 抽样风险
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93.non- sampling risk 非抽样风险 ;Zf7|i`R3
94.sampling unit 抽样单位 *"jlsI
95.statistical sampling 统计抽样 (wH+ 0
96.tolerable error 可容忍误差 U*EBH
97.the risk of under reliance 信赖不足风险 g6gwNC:aF
98.the risk of over reliance 信赖过度风险 2*W|s7cc
99.the risk of incorrect rejection 误拒风险 ]'<}kJtN.
100. the risk of incorrect acceptance 误受风险 t%y
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101.working trial balance 试算平衡表 }V/iU_)
102.index and cross-referencing 索引和交叉索引 n1x3q/~
103.cash receipt 现金收入 i1{)\/f3
104.cash disbursement 现金支出 [+@T"2h2b
105.bank statement 银行对账单 C,O9?t
106.bank reconciliation 银行存款余额调节表
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107.balance sheet date 资产负债表日 =BD|uIR
108.net realizable value 可变现净值 t[HsqnP
109.storeroom 仓库 6EY0Fjsi
110.sale invoice 销售发票 O*F= xG
111.price list 价目表 B%x?VOdBE
112.positive confirmation request 积极式询证函 FrRUAoFO
113.negative confirmation request 消极式询证函 PTQN.[bBh
114.purchase requisition 请购单 >N0L
115.receiving report 验收报告 kB?Uw#
116.gross margin 毛利 ?>R(;B|ER
117.manufacturing overhead 制造费用 Q*f0YjH!
118.material requisition 领料单 @]]\r.DG
119.inventory-taking 存货盘点 d_[zt)
120.bond certificate 债券 A/ Sj>Y1j
121.stock certificate 股票 zo
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122.audit report 审计报告 fn5!Nr ,
123.entity 被审计单位 ubKp
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124.addressee of the audit report 审计报告的收件人
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125.unqualified opinion 无保留意见 Yi`DRkp]3
126.qualified opinion 保留意见 A0ZU #"'/
127.disclaimer of opinion 无法表示意见 Yru,YA
128.adverse opinion 否定意见